https://www.taxtmi.com/caselaws?id=207861 Evidence such as delivery challans, admissions by the assessee's representative and a merchant manufacturer's statement can support a finding of clandestine removal and sustain duty demand even without statutory invoices or records. A limitation objection may fail where the Tribunal applies settled legal principles against the assessee. Cum-duty valuation is unavailable where the realised price is not shown to have included duty, so the department's assessable value may be sustained. Penalty under the central excise framework may remain mandatory at 100% of the duty evaded, while the assessee may still obtain the statutory option to reduce the penalty to 25% on prompt payment within the permitted period. en-us Tue, 08 Mar 2011 00:00:00 +0530 Wed, 27 May 2015 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207861 Evidence such as delivery challans, admissions by the assessee's representative and a merchant manufacturer's statement can support a finding of clandestine removal and sustain duty demand even without statutory invoices or records. A limitation objection may fail where the Tribunal applies settled legal principles against the assessee. Cum-duty valuation is unavailable where the realised price is not shown to have included duty, so the department's assessable value may be sustained. Penalty under the central excise framework may remain mandatory at 100% of the duty evaded, while the assessee may still obtain the statutory option to reduce the penalty to 25% on prompt payment within the permitted period. Case-Laws Central Excise Tue, 08 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207861